新税制下合理避税方法探讨廖可炎什么是避税？避税就是纳税义务人通过对与财务有关活动的合理处理，以达到少纳税或不纳税目的的一种经济行为。在我国，人们常把避税等同于逃税或漏税，其实，这两者的性质是完全不同的、避税是指纳税人在遵守税法、拥护税法的前提下，对纳... Discussion on the Reasonable Tax Avoidance Method Under the New Tax System Liao Keyan What is tax avoidance? Tax avoidance is an economic act by which the taxpayer can reasonably dispose of activities related to finance in order to achieve the goal of reducing or not paying taxes. In our country, people often equate tax avoidance with tax evasion or tax evasion. In fact, the nature of the two is completely different. Tax evasion refers to taxpayers’ compliance with the tax law and the tax law.